ARTICLE 20
Professors, Teachers and Students
(1) An individual who is or was a resident of a Contracting State immediately before visiting the other Contracting State, and who is or was invited by a university, college, school, or museum, or other cultural institutions of that State within the framework of an official cultural exchange in such other Contracting State, and such visit is for a period not exceeding two years and solely for the purpose of teaching, giving lectures or conducting research in such institution, then any remuneration received by that individual from such activities shall be exempt from taxation in that other Contracting State, provided that such remuneration arise from sources situated outside that Contracting State.
(2) A student or business apprentice who is or was, immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first- mentioned State, solely for the purpose of pursuing his education or undergoing training, shall be exempt from taxation in that State in respect of payments received for the purpose of his maintenance, education or training, provided that such payments arise from sources situated outside that State.